Notes, summaries, assignments, exams, and exercises for Mathematics for University

Accounting Obligations and Responsible Parties

Every employer shall keep proper accounts, appropriate to the activity of the company, to allow for the chronological tracing of all operations and the preparation of periodic reports and inventories. The records shall be maintained directly by employers or other authorized persons, without prejudice to their responsibility.

Compulsory Accounting Books

• Book of inventories and annual accounts
• Journal
• Minute book or record books (for corporations)

Legalization of Books

Legalization will take place in the Commercial Register at the address of the enterprise. It can be done a priori (before use) or afterwards in the event that the accounting entries are made on sheets which will then be bound to be correlatively...

Investment Project Cash Flow Analysis

Southgate Inc. has identified an investment project with the following cash flows:

Present Value Calculations

a) If the discount rate is 8 percent, what is the total present value?
PV at 8% = $2,500/1.08 + $1,000/1.08² + $2,000/1.08³ + $3,000/1.08⁴ = $6,964.91

b) If the discount rate is 10 percent, what is the total present value?
PV at 10% = $2,500/1.10 + $1,000/1.10² + $2,000/1.10³ + $3,000/1.10⁴ = $6,650.84

c) If the discount rate is 9 percent, what is the total present value?
PV at 9% = $2,500/1.09 + $1,000/1.09² + $2,000/1.09³ + $3,000/1.09⁴ = $6,804.90

Financial Statements and Long-Term Planning

Given: Profit margin = 8.2%; Capital intensity ratio = 0.65; Debt-equity

Financial Mathematics: Outside Discount and Inflation

This set of solved exercises covers key concepts in financial mathematics, focusing on outside discount operations, nominal and real interest rates, and the effects of inflation on purchasing power.

Exercise 1: Outside Discount Calculation

A company has a discount operation with a banking financial institution with a deadline of 23 days. The bank operates with an effective interest rate of 45.76% p.a. discount rate to determine the "outside" discount to be used in the operation.

• Effective Annual Rate (e): 45.76% p.a.
• Term (n): 23 days
• Effective Rate for 23 days (I_f): (1 + 0.4576)^{23 / 360} - 1 = 0.0243648 or 2.43648% per 23 days

To find the equivalent "outside" discount rate (d) for the period:

d...

Contabilidad Nacional: registro y control del patrimonio

La contabilidad nacional recoge, registra y mantiene un registro sobre los bienes y posesiones. En la actualidad, se ha transformado en un sistema que ofrece información útil y razonable para la toma de decisiones en la empresa.

Patrimonio de la empresa

El patrimonio está formado por el conjunto de bienes, derechos y recursos que controla la empresa, de forma que le permitan cumplir con sus obligaciones y, al mismo tiempo, obtener el máximo beneficio posible.

Ejercicio económico

El ejercicio económico es el intervalo de tiempo al que se refiere la información contable, normalmente de 12 meses.

Destinatarios de la información contable

La información contable se dirige a terceras personas,...